The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Skepticism
This research examines whether time budget pressure affect professional scepticism and if so, whether the affect is mediated by auditor independency. A web-based survey is used in deploying and delivering questionnaires to 163 auditors from big four and non-big four in Jakarta. The result shows that...
Main Authors: | , |
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Format: | Article |
Language: | Indonesian |
Published: |
Petra Christian University
2019-05-01
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Series: | Jurnal Akuntansi dan Keuangan |
Subjects: | |
Online Access: | http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/21613 |